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European high-performance computing joint undertaking

31-10-2018

Following a declaration made by seven EU Member States in March 2017, the European Commission adopted a proposal to establish a joint undertaking for high-performance computing (HPC) under Article 187 of the Treaty on the Functioning of the European Union (TFEU) on 11 January 2018. The proposed regulation would establish the joint undertaking for the period to 31 December 2026, and provide it with €486 million in EU funds from the Horizon 2020 and Connecting Europe Facility programmes as well as ...

Following a declaration made by seven EU Member States in March 2017, the European Commission adopted a proposal to establish a joint undertaking for high-performance computing (HPC) under Article 187 of the Treaty on the Functioning of the European Union (TFEU) on 11 January 2018. The proposed regulation would establish the joint undertaking for the period to 31 December 2026, and provide it with €486 million in EU funds from the Horizon 2020 and Connecting Europe Facility programmes as well as an equivalent contribution from the participating countries. The joint undertaking would be charged with the joint procurement of two pre-exascale supercomputers for the Union. It would also implement an HPC research and innovation programme to support the European HPC ecosystem in developing technologies to reach exascale performance by 2022-2023. The European Parliament, adopted its opinion during the July 2018 plenary session, and the Council adopted the text on 28 September 2018. The Council Regulation was published in the Official Journal of 8 October and entered into force on 28 October 2018. Third edition of a Briefing originally drafted by Vincent Reillon. The 'EU Legislation in Progress' briefings are updated at key stages throughout the legislative procedure.

Tax transparency for intermediaries

03-07-2018

The situations highlighted by the ‘Panama papers’ and ‘Paradise papers’, among others leaks show how certain intermediaries and other providers of tax advice appear to have facilitated companies and individuals in avoiding taxation, often through complex cross-border schemes involving routing assets to, or through, offshore entities. Among the tools to fight tax avoidance and aggressive tax planning are established mechanisms for disclosure of tax information and publication of tax-relevant information ...

The situations highlighted by the ‘Panama papers’ and ‘Paradise papers’, among others leaks show how certain intermediaries and other providers of tax advice appear to have facilitated companies and individuals in avoiding taxation, often through complex cross-border schemes involving routing assets to, or through, offshore entities. Among the tools to fight tax avoidance and aggressive tax planning are established mechanisms for disclosure of tax information and publication of tax-relevant information by companies. In June 2017, the Commission adopted a proposal aimed at ensuring early information on such situations, by setting an obligation to report cross-border arrangements designed by tax intermediaries or taxpayers and by including the information collected in the automatic exchange of information between tax authorities within the European Union. The directive was adopted on 25 May 2018, and it is to be applied from 1 July 2020. Third edition. The ‘EU Legislation in Progress’ briefings are updated at key stages throughout the legislative procedure.

Common corporate tax base (CCTB)

15-06-2018

The European Commission has decided to re-launch the common consolidated corporate tax base (CCCTB) project in a two-step approach, with the publication on 25 October 2016 of two new interconnected proposals on a common corporate tax base (CCTB) and a common consolidated corporate tax base (CCCTB). The 2016 CCTB provides for the determination of a single set of rules for calculation of the corporate tax base. Companies operating across borders in the EU would no longer have to deal with 28 different ...

The European Commission has decided to re-launch the common consolidated corporate tax base (CCCTB) project in a two-step approach, with the publication on 25 October 2016 of two new interconnected proposals on a common corporate tax base (CCTB) and a common consolidated corporate tax base (CCCTB). The 2016 CCTB provides for the determination of a single set of rules for calculation of the corporate tax base. Companies operating across borders in the EU would no longer have to deal with 28 different sets of national rules when calculating their taxable profits. The intention is that the proposed CCTB is a step on the way towards re-establishing the link between taxation and the place where profits are made, via an apportionment formula to be introduced through the new CCCTB proposal. The legislative proposal falls under the consultation procedure. In the European Parliament, it was assigned to the Economic and Monetary Affairs Committee. The committee adopted its report on 21 February 2018. Parliament adopted its opinion in plenary on 15 March 2018. The proposal is now in the hands of the Council. Third edition, based on an original briefing by Gustaf Gimdal. The ‘EU Legislation in Progress’ briefings are updated at key stages throughout the legislative procedure.

Value added tax: Administrative cooperation and combating fraud

15-02-2018

This proposal was part of a package of proposed EU legislation that aims to modernise the VAT regime for cross-border B2C e-commerce. It provides the basis for the underlying IT infrastructure and the necessary cooperation by Member States to ensure the success of the extension of the mini-one-stop-shop (MOSS). It contains provisions relating to – among other things – the exchange of information between competent authorities of Member States, and the control of transactions and taxable persons, as ...

This proposal was part of a package of proposed EU legislation that aims to modernise the VAT regime for cross-border B2C e-commerce. It provides the basis for the underlying IT infrastructure and the necessary cooperation by Member States to ensure the success of the extension of the mini-one-stop-shop (MOSS). It contains provisions relating to – among other things – the exchange of information between competent authorities of Member States, and the control of transactions and taxable persons, as well as Member States granting to the Commission access to statistical information contained in their electronic systems. The regulation, significantly amended, was adopted by the Council – after consulting the European Parliament – on 5 December 2017. It is accompanied by Council Directive 2017/2455, which amends Directive 2006/112/EC and Directive 2009/132/EC as regards certain value added tax obligations for supplies of services and distance sales of goods; see our separate briefing on this dossier – 2016/0370(CNS). Final edition. The ‘EU Legislation in Progress’ briefings are updated at key stages throughout the legislative procedure.

Amending VAT rules on distance sales

15-02-2018

Since 1 January 2015, for some mobile transactions linked to telecommunications, broadcasting and electronically supplied services to non-taxable persons (business-to-consumer, B2C), the destination principle is applicable for value added tax – i.e. the VAT should be paid to the Member State where the consumer is located, via the mini-one-stop-shop (MOSS) portal. In its VAT digital single market package, published on 1 December 2016, the Commission proposed to extend payment possibilities through ...

Since 1 January 2015, for some mobile transactions linked to telecommunications, broadcasting and electronically supplied services to non-taxable persons (business-to-consumer, B2C), the destination principle is applicable for value added tax – i.e. the VAT should be paid to the Member State where the consumer is located, via the mini-one-stop-shop (MOSS) portal. In its VAT digital single market package, published on 1 December 2016, the Commission proposed to extend payment possibilities through MOSS to online supply of goods and cross-border services to final consumers. The portal would also be extended to include payment for imports of small consignments of a value not exceeding €150. The directive, significantly amended, was adopted by the Council – after consulting the European Parliament– on 5 December 2017. It is accompanied by Council Regulation 2017/2454. See also our separate briefing on the parallel dossier on improving administrative cooperation on VAT issues: 2016/0371(CNS). Second edition. The ‘EU Legislation in Progress’ briefings are updated at key stages throughout the legislative procedure.

Euroopa Majandus- ja Sotsiaalkomitee

01-10-2017

Euroopa Majandus- ja Sotsiaalkomitee (EMSK) on Euroopa Liidu nõuandev organ, mis koosneb 350 liikmest. Komitee edastab oma arvamuse, kui komisjon, nõukogu või parlament on komiteega kohustuslikus korras konsulteerinud aluslepingutes ettenähtud valdkondades, või pärast vabatahtlikku konsulteerimist. Komitee võib esitada arvamusi ka omal algatusel. Selle liikmeid ei seo mingid juhised. Liidu üldistes huvides on nad oma kohustuste täitmisel täiesti sõltumatud.

Euroopa Majandus- ja Sotsiaalkomitee (EMSK) on Euroopa Liidu nõuandev organ, mis koosneb 350 liikmest. Komitee edastab oma arvamuse, kui komisjon, nõukogu või parlament on komiteega kohustuslikus korras konsulteerinud aluslepingutes ettenähtud valdkondades, või pärast vabatahtlikku konsulteerimist. Komitee võib esitada arvamusi ka omal algatusel. Selle liikmeid ei seo mingid juhised. Liidu üldistes huvides on nad oma kohustuste täitmisel täiesti sõltumatud.

Revision of the 'Eurovignette' directive

26-09-2017

The IA contains a wealth of information, data and research, both internal and external, but some parts of the complex analysis lack clarity and coherence. The extensive quantitative estimations are not always comparable in structure and thus difficult to relate to each other. The potential contribution of the options to the reduction of CO2 emissions and to the REFIT exercise remains vague, as well as their impact on SMEs. The IA concludes that higher revenues, better road quality and considerable ...

The IA contains a wealth of information, data and research, both internal and external, but some parts of the complex analysis lack clarity and coherence. The extensive quantitative estimations are not always comparable in structure and thus difficult to relate to each other. The potential contribution of the options to the reduction of CO2 emissions and to the REFIT exercise remains vague, as well as their impact on SMEs. The IA concludes that higher revenues, better road quality and considerable environmental and social benefits would compensate for the regulatory and compliance costs of the initiatives. At the same time, it acknowledges that under all options the impacts of the proposals are uncertain because the introduction of tolls remains voluntary and subject to national policy orientations.

Euroopa Parlamendi volitused

01-06-2017

Mitmesuguseid ülesandeid täites osaleb Euroopa Parlament täiel määral Euroopa Liidu poliitika kujundamisel. Parlament tagab demokraatia põhimõtete järgimise Euroopa tasandil, osaledes õigusloomeprotsessis, täites eelarve- ja kontrollivolitusi, osaledes aluslepingute läbivaatamisel ja kasutades õigust pöörduda Euroopa Kohtusse.

Mitmesuguseid ülesandeid täites osaleb Euroopa Parlament täiel määral Euroopa Liidu poliitika kujundamisel. Parlament tagab demokraatia põhimõtete järgimise Euroopa tasandil, osaledes õigusloomeprotsessis, täites eelarve- ja kontrollivolitusi, osaledes aluslepingute läbivaatamisel ja kasutades õigust pöörduda Euroopa Kohtusse.